29/10/2012 – On 6 June 2012, the OECD Secretariat released an invitation to comment on a discussion draft on timing issues relating to transfer pricing. The comments received in response to this invitation have been published.
The Secretariat of Working Party No. 6 of the Committee on Fiscal Affairs is grateful to the commentators for their input, which will be discussed by Working Party No. 6 at its November 2012 meeting and at a Public Consultation to be held in Paris on 12-14 November 2012.
The previous edition released on 28 September 2012 has been replaced with this revised complete edition to take into account all comments received in response to this invitation. Additional comments were received from the following:
PWC AND BSH
The comments were submitted by the following parties:
CHARLES RIVER ASSOCIATES
DREWNO, JOHN K.
ERNST & YOUNG
IFA GRUPO MEXICANO
JAPAN FOREIGN TRADE COUNCIL
MEXICAN CHARTERED ACCOUNTANTS INSTITUTE
TREATY POLICY WORKING GROUP
TRUE PARTNERS CONSULTING